Factors affecting transfer pricing and income shifting (?) between Canadian and U.S. transnational corporations
An analysis of organizational, environmental, and financial factors indicates that income shifting may occur among TNCs in the United States and Canada. Some differences in rates of return are partially explained by the larger U.S. TNCs, which experience higher rates of return and prefer non-market methods. Smaller Canadian TNCs, with lower rates of return, prefer market methods.
Borkowski, Susan C., "Factors affecting transfer pricing and income shifting (?) between Canadian and U.S. transnational corporations" (1997). Department of Accounting Faculty Work. 18.